Section Newsletters

Articles From Leonard S. DeFranco

Section 199A Rental Income Safe Harbor: Proceed With Caution By Leonard S. DeFranco Federal Taxation, December 2019 A look at the safe harbor requirement of the Qualified Business Income Deduction of the Tax Cuts & Jobs Act of 2017.
Tax reform policy considerations By Leonard S. DeFranco Federal Taxation, June 2015 The paper submitted to our legislators in Washington by Section member Leonard DeFranco.
Tax reform policy considerations By Leonard S. DeFranco Federal Taxation, September 2012 A list of principles that the Federal Taxation Section Council believes should be adhered to as Congress tackles simplification of the tax code.
Roth 401(k) plans By Leonard S. DeFranco Federal Taxation, April 2012 An overview of Roth accounts for retirement planning.
Tax Code reform By Leonard S. DeFranco Federal Taxation, September 2011 It is the belief of the Federal Tax Section Council that tax code modernization is essential for economic growth. Our collective goal is to suggest methods to effective and efficient tax practices.
Portability By Leonard S. DeFranco Federal Taxation, May 2011 Portability is only available for gifts made or decedent’s dying on or after January 1, 2011, and only for previously deceased spouses who die on or after January 1, 2011. The provisions are scheduled to expire after December 31, 2012.
Fed Tax Section to Capitol Hill, Washington D.C. By Leonard S. DeFranco Federal Taxation, March 2009 The Federal Tax Section Council is planning another trek to visit with members of Congress.
Fed Tax Section Council takes to the Hill—As in Capitol Hill, Washington, D.C. By Leonard S. DeFranco Federal Taxation, March 2008 For several years, typically in May, the Federal Tax Section Council has made an annual trek to visit with members of Congress.
Realistic business succession planning for family businesses By Leonard S. DeFranco Business Advice and Financial Planning, May 2007 Some suggestions that will enable the practitioner to steer the business owner to think realistically and plan successfully.
Realistic business succession planning for family businesses By Leonard S. DeFranco Federal Taxation, January 2007 The business lawyer, in my experience, usually gives short shrift to the myriad of issues that confront succession planning in a family-owned business.
Recent developments in Family limited partnerships-Section 2036 By Leonard S. DeFranco Business Advice and Financial Planning, June 2004 The proliferation of Family Limited Partnerships ("FLPs") with their attendant estate tax benefits has, for some time, raised the specter of a challenge from the Internal Revenue Service ("IRS").

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